Patent Document 1 (JP2003-212017A) discloses a structure for housing a rear seat of a vehicle. In this structure, a recessed section is formed at the rear position of the rear seat on a rear floor, and the frame of a seat cushion (seat cushion frame) of the rear seat is supported by a shaft disposed in the rear section of the seat cushion frame so as to be rotatable toward the vehicle rear side, so that the frame of a seat back (seat back frame) of the rear seat can be folded toward the seat cushion via a hinge portion. The rear seat can be housed in the recessed section by folding the seat back and rotating the seat cushion.